Małgorzata Kutera

• Jagiellonian University

Purpose: The main purpose of the article is to identify and characterize the key audit matters (KAMs) indicated during an audit of the financial statements of the largest companies in the Polish market. Methodology/approach: We analyzed the KAMs presented in the verification of the consolidated financial statements of the 30 largest companies liste...

PURPOSE: The main purpose of this paper was to identify the current scope of research on cryptocurrencies as a subject of fraud. Detailed research questions related to the determination of contemporary trends of the conducted research and the definition of potential opportunities for further investigation of this topic. One of the questions also co...

In-depth changes are now taking place in the audit services market in Europe. They are mainly caused by the implementation of new rules laid down in European regulations. However, Member States have relatively broad freedom in drafting detailed regulations. In light of the above, the main purpose of this article is to identify disparities between f...

The paper aim is to assess the concentration level of financial audit market in Poland. Our sample consists of 375 public companies disclosing statutory auditor's report on financial statement for 2018, listed on the Main Market in the Warsaw Stock Exchange (WSE). We have measured the audit market concentration by means of the 4-firm concentration...

Significant changes are being made to the way independent auditors report audit results. They are generally oriented towards the broader context in which the auditors worked to analyse their conclusions more effectively. What is particularly interesting in this context is the auditor's duty to present Key Audit Matters (KAMs) concerning areas of th...

Opracowanie przedstawia wnioski z analizy znaczenia i warunków weryfikacji informacji niefinansowych dotyczących osiągnięć jednostek gospodarczych w zakresie działań na rzecz zrównoważonego rozwoju. Stanowi próbę wskazania odpowiedzi na postawione pytania badawcze: co oznacza weryfikacja danych niefinansowych, jakie są zasadnicze kierunki rozwoju w...

Today, multinationals play a leading role in shaping the economic relations in the world. Their investment decisions lead to huge capital flows which have a direct impact on the budgets of many states. A key role in this process is played by the differences in tax systems, which allow the profits generated to be taxed at the minimum percentage rate...

Aim/purpose - Today, international capital flows play a leading role in shaping global economic relations and directly impact the budgets of many states. What is of major importance in this process are the differences and legal loopholes in tax systems of individual states, which allow profits to be taxed at the minimum percentage rate. Tax avoidan...

The changes currently taking place on the European and Polish market of services provided by statutory auditors will have a huge impact on its operation the future, because they concern fundamental questions of the ability to provide different services to the same entity, the obligatory rotation of audit firms, the level of fees for financial audit...

W świetle kryzysu gospodarczego wzrasta ryzyko występowania celowych oszustw finansowych w działalności gospodarczej przedsiębiorstw. Mogą one przybierać różne formy: defraudacji majątku, oszukańczej sprawozdawczości finansowej, korupcji itd. Głównym celem opracowania jest prezentacja istoty nadużyć gospodarczych na tle ich różnorodnych klasyfikacj...